ABSTRACT The study examined the effects of exchange rate movement on foreign direct investment (FDI) inflows into Ghana. Specifically, the study examined the trends in FDI inflows and exchange rate in Ghana, investigated the impact of exchange rate volatility on FDI inflow and determined the impact of FDI inflow on exchange rate volatility. The study also examined the impact of economic growth on FDI inflows to Ghana. For the purpose of this research, secondary data sourced from World Devel...
ABSTRACT The purpose of the study was to evaluate the impact of the use of accounting software on the processing of financial information. An exploratory research design was used and the population was all the finance offices of Ghana Education service at New Juaben Municipality. A probability convenient sampling technique was used to select sample of 50 employees in the finance department across the New Juaben Municipality. Questionnaire was used to collect data and data analysed with Stati...
ABSTRACT The effect of donor-funded interventions has been a subject of long standing debate over several years of donor support. This thesis focuses on donor-funded interventions and the activities of a professional accountancy organisation in Ghana. Specifically, the thesis explores and analyses how donor-funded interventions have influence the activities of a professional accountancy organisation in Ghana as well as soliciting the perceptions of stakeholders about the outcomes of the inte...
ABSTRACT The interest in financial literacy has increased globally because it enhances financial security, wealth creation and excellent portfolio choice for the individual. The study was set up to investigate financial literacy and the practice of saving and investment by public sector workers in the Ajumako Enyan Essiam district of the Central region of Ghana. Frequency distributions, percentage, contingency tables and bar charts have been employed to show the results in the study conduct...
ABSTRACT Over the past few decades, corporate governance has been a subject of mounting debate and has received considerable attention in the public domain of both developed and developing countries. Corporate governance is primarily due to the various past financial scandals, as well as, the major surprising collapse of corporate bodies across the globe. The study, therefore, assessed the relationship between corporate governance and the performance of Medium Enterprises in the Sekondi-Tako...
ABSTRACT This study examines the effect of board composition on performance of listed firms in Ghana. It employed the explanatory research design. Criterion-based sampling technique was used to select eight (8) financial listed firms and twenty-two (22) non-financial listed firms in Ghana. Published annual reports of listed firms were the main secondary source of data for this study. The study specifically examined the impact of board size on performance of firms. It also ascertained the effe...
ABSTRACT The general objective of this study was to explore the perception of Micro, Small and Medium Scale Enterprises (MSMEs) about International Financial Reporting Standards (IFRS) and their preparedness to comply with IFRS requirements as it involves the preparation of accounts. The research approach follows both the positivist and the critical social research approaches since the adopted research design was the mixed method strategy and employed both quantitative and qualitative methods...
ABSTRACT The purpose of the study was to examine the VAT flat rate scheme for retail businesses in Cape Coast Metropolis. Specifically, the study focused on the VAT flat rate scheme on sales of retail products. Again, the study dealt with the level of VAT flat rate compliance by the retailers. The study further identified the major challenges faced by both the retailers and the service in the implementation and the administration of the scheme in the Cape Coast Metropolis. The descriptive s...
ABSTRACT This study sought to ascertain the type of leadership skills among heads of department and the satisfaction levels of faculty members in Cape Coast Polytechnic using the Multifactor Leadership Questionnaire (MLQ) and the Minnesota Satisfaction Questionnaire (MSQ) The study also sought to establish the relationship between transformational leadership style of heads of department and job satisfaction of faculty members of the institution. The simple random sampling technique was adop...
ABSTRACT The study draws on the Giddens’ structuration theory and the stakeholder theory to examine the accountability of Public Private Partnerships (PPPs) in Ghana. Traditionally, the public sector has been in the fore front in the delivery of public infrastructure and services. However, as part of the neo-liberal agenda, PPPs have become popular arrangements used to deliver public infrastructure and services. Ghana has also embraced the use of this concept in delivering public infrastru...
ABSTRACT Governments, especially in developing countries, have been preoccupied with attempts to ensure efficiency and accountability in the use of public funds. These attempts have culminated in the development and introduction of a plethora of public financial management reform programmes over the past three decades under different labels. The integrated financial management information system (IFMIS) is one of the recent public financial management reform programmes being introduced by gov...
A widely views has it that taxable adults in Enugu state evade tax payment, thereby depriving government of revenue. For this reason, this study focused on tax evasion: causes and implication on Enugu state government revenue so as to understand the importance of taxation towards improving internally generated revenue in Enugu state to enable government of the state provide her citizens with adequate amenities without hoping on statutory allocation. In the light of this study, two specifi...
ABSTRACT This study sought to examine the influence of IFRS adoption on audit fees. The study also examined the impact of IFRS adoption on the timeliness of audit reports. The study further sought to identify aspects of the IFRSs that pose compliance challenges. The study employed panel regression analysis to address the influence of IFRS adoption on audit fees as well as on audit report timeliness. The data used was drawn from the audited annual reports of thirty-six (36) firms observed over...
ABSTRACT Corporate governance (CG) literature implicitly assumes that profit making organizations are the subject of analysis, as a result of the stress placed on them in CG literature. However, the findings in the profit making organizations cannot be replicated in the non-profit organizations due to the differences in the motives of existence. Various studies that have been conducted in the NGO setting tend to implicitly associate their governance narrowly to the boards, often to the neglec...
ABSTRACT For rapid economic growth, there is the need for small businesses and individuals to have access to loan facilities to expand their businesses. Commercial banks therefore come in handy by way of granting of credits to facilitate the growth of businesses. However, despite the significant impact of credit on small businesses, quite a large number of customers default in repayment of loans granted to them thereby threatening the stability of financial institutions in the country. In thi...